Das Risikomanagement in Genossenschaftsbanken und Sparkassen gemäß Risiko- und Offenlegungsbericht: Gesetzliche Anforderungserfüllung und Redundanzen in der Berichtspraxis

Helms Nils () and Seufert Nina ()
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Helms Nils: Technische Universität Kaiserslautern, Lehrstuhl für Finanzdienstleistungen und Finanzmanagement, Postfach 3049, 67663 Kaiserslautern,Deutschland
Seufert Nina: Technische Universität Kaiserslautern, Lehrstuhl für Finanzdienstleistungen und Finanzmanagement, Postfach 3049, 67663 Kaiserslautern,Deutschland

Zeitschrift für das gesamte Genossenschaftswesen, 2021, vol. 71, issue 2, 90-124

Abstract: Credit institutions must report about their risk management because of external accounting and regulation. This article analyzes for cooperative banks and savings banks which information the report addressee can gain from the external risk and disclosure report and which redundancies exist. The investigation makes it clear that the information on risk management in the risk and disclosure reports published by the institutes varies in detail, that in some cases standard texts that are not specific to the institute are used and that redundancies restrict the transparency of the reports. In the future, a reporting medium should be used wherever possible in reporting practice, the information should be focused on what is specifically relevant to the decisionmaking and legal requirements should be specified.

Date: 2021
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DOI: 10.1515/zfgg-2021-0006

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